Declarations – Schedule 1
The following text has the force of law by virtue of Paragraphs 4(a) and (b) of Schedule 1 to the
Taxation (Cross-border Trade) Act 2018
The electronic Customs declaration, must be made to HMRC, on an electronic version of the Single Administrative Document (SAD, form C88). The electronic version of the SAD requires the same information as the written form.
The data elements required for an electronic declaration must be submitted to HMRC via the Customs Handling of Import and Export Freight (CHIEF) system or the Customs Declaration Service (CDS) system.
The following text has the force of law by virtue of Paragraph 5(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 and Regulations 22(2) and (3) of The Customs (Import Duty) (EU
Exit) Regulations 2018
Annex A to this notice provides a sample of the Single Administrative Document (form C88) that must be used, other than those cases where a carnet, consignment note or manifest is used, when submitting a declaration to HMRC in a non-electronic form. The SAD can be used in the cases provided for by Regulation 22 of the Customs (Import Duty) (EU Exit) Regulations 2018 and in further cases as set out below. The cases where a carnet can be used are also set out in that Regulation. In addition to cases specified in the Regulations, a non-electronic written declaration may be used inthe following circumstances:
a person making a customs declaration in respect of products of sea-fishing and other products taken from the territorial sea outside of the United Kingdom by a vessel solely
registered or recorded in the United Kingdom and flying the flag of the United Kingdom
a person making a customs declaration in respect of products of sea fishing and other products taken from the territorial sea outside the United Kingdom on-board a factory-ship
solely registered or recorded in the United Kingdom and flying the flag of the United Kingdom
on a temporary basis, a person making a customs declaration where there has been a temporary failure of the computerised system of the customs authority or of the economic
operator
The following paragraph has the force of law by virtue of Paragraph 5(2) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018
A declaration may be made in writing by the presentation to the customs authority, of the appropriate non-electronic, written form declaration, upon arrival in the UK.
The following text has the force of law by virtue of Paragraph 7(1)(a) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018
A customs declaration must contain all the information needed for the customs procedure for which the goods are declared.
The type of information that may be required is laid down in Annex B.
Specific data requirements and completion guidance relating to individual procedures are set out in the following annexes:
Annex C: Declaration for release for free circulation: special procedures, temporary admission and authorised-use
Annex D: Special procedure – storage – declaration for customs warehousing
Annex E: Special procedure – declaration for temporary admission
Annex F: Special procedure – processing – declaration for inward processing, and
Annex G: Declaration for the introduction of goods in the context of trade with special fiscal territories
There are additional information requirements in cases where a declaration is an application for authorisation to use the temporary admission procedure, authorised use procedure or inward
processing procedure; these are set out at Annex H to this notice.
The following text has the force of law by virtue of Paragraphs 7(1)(b) and (2) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018.
The person making the customs declaration must, at the time the customs declaration is made, be able to provide to HMRC, in electronic or documentary form, the supporting documents required for the customs procedure for which the goods are declared. The documents must include:
evidence showing the correct value of the goods
evidence showing the origin of the goods
evidence showing the classification of the goods
all orders, invoices and delivery notes relating to the goods
all import documentation relating to the goods
the bills of lading, airway bills, consignment notes and certificates of shipment relating to the goods being declared
any required import licences, permits or certificates
Where the person making the declaration is the customs representative, then the representative must be able to provide the necessary accompanying documents.
The particular documents and document codes required for each customs procedure are laid down:
for declarations submitted on the Customs Declaration System (CDS): at Appendix 5 to 5c of Documents and other reference codes for CDS data elements 2/3 published 1 August 2018
for declarations submitted on the Customs Handling of Import and Export Freight (CHIEF):in the UK Trade Tariff: imports and community transport inwards updated version of 4 May2018, which forms part of the UK Trade Tariff: volume 3 for CHIEF
The following text has the force of law by virtue of Paragraph 7(1) of Schedule 1 to the Taxation(Cross-border) Trade Act 2018.
A Simplified Customs Declaration (SCD) is the first part of the Simplified Declaration Process (SDP). A Supplementary Declaration is the second part of this process.
An SCD must contain the minimum amount of information needed to declare the goods to the customs procedure.
An Entry In Declarants Records (EIDR) declaration must contain the same information as that required of an SCD, for the customs procedure to which those goods are
declared.
The information required on a SCD and an EIDR varies according to the commercial procedures in place at the frontier location and the customs procedure to which the goods are declared. The
required simplified declaration data sets are detailed in Annex I.
Specific information requirements and completion guidance relating to individual procedures are setout in the following annexes:
Annex C: Declaration for release for free circulation: special procedures, temporaryadmission and authorised-use
Annex D: Special procedure – storage – declaration for customs warehousing;
Annex E: Special procedure – declaration for temporary admission
Annex F: Special procedure – processing – declaration for inward processing, and
Annex G: Declaration for the introduction of goods in the context of trade with special fiscal territories
For goods declared under either SDP or EIDR the supporting documents required are those needed for the customs procedure to which the goods are declared. The documents and document codes required for each customs procedure are laid down:
for declarations submitted on the Customs Declaration System (CDS): at Appendix 5 to 5c of Documents and other reference codes for CDS data elements 2/3, published 1 August 2018
for declarations submitted on the Customs Handling of Import and Export Freight (CHIEF). – in the UK Trade Tariff: imports and community transport inwards updated version of 4 May
2018, which forms part of the UK Trade Tariff: volume 3 for CHIEF
Where a simplified declaration is made under EIDR, the supporting documents are not usually required at the frontier, but must be made available to HMRC when the goods are released at the
authorised inland location.
A Supplementary Declaration must:
include the acceptance date and time of the associated SCD or the date and time of entry in the declarant’s records, if EIDR is used
in addition to the core information declared on the SCD or by EIDR, also contain the remainder of the information required to complete a full declaration for the procedure to
which the goods are declared
The information needed for each customs procedure are set out in Annexes C to G.
A Supplementary Declaration must be accompanied by the documents for the customs procedure to which the goods are declared. The documents and document codes required for each customs procedure are laid down:
for declarations submitted on the Customs Declaration System (CDS): at Appendix 5 to 5c of Documents and other reference codes for CDS data elements 2/3, published 1 August
2018
for declarations submitted on the Customs Handling of Import and Export Freight (CHIEF: in the UK Trade Tariff: imports and community transport inwards updated version of 4 May
2018, which forms part of the UK Trade Tariff: volume 3 for CHIEF
The following text has the force of law by virtue of Paragraph 16(a) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018
Time period for amending a customs declaration
A declarant may send a notification to HMRC asking to amend a declaration up to three years after a relevant event.
Time period for withdrawing a customs declaration
A declarant may send a notification to HMRC asking to withdraw a declaration up to 90 days afterthe occurrence of a relevant event.
Annex-A-draft-public-notices-taxation-cross-border-trade-act-2018 Annex-B-draft-public-notices-taxation-cross-border-trade-act-2018 Annex-C-draft-public-notices-taxation-cross-border-trade-act-2018 Annex-D-draft-public-notices-taxation-cross-border-trade-act-2018 Annex-E-draft-public-notices-taxation-cross-border-trade-act-2018 Annex F Annex-G-draft-public-notices-taxation-cross-border-trade-act-2018 Annex-H-draft-public-notices-taxation-cross-border-trade-act-2018
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